CENVAT credit - bogus registered dealers - Held that: - the department sought to deny Cenvat Credit to the appellants on the basis of fact that the registered dealer from whom the goods have been procured by the appellants found to be non-existent. I .....

end of the manufacturer supplier of the goods. No investigation was conducted at the transporter of the goods or at the premises of the appellants to reveal the truth. No cross examination of the registered dealer was granted to the appellants to rev .....

llant has not received the goods in the cover of invoices as same are bogus as the registration certificate of the dealer has been cancelled on 19.02.2008 with retrospective effect. As a result of this investigation, a show cause notice was issued to .....

ed by the appellants on the strength of the invoices issued by M/s Rohit Ispat and penalties were also imposed. Aggrieved from the said orders, the appellants are before me. 3. The Ld. Counsels for the appellants submit that the appellants have recei .....

es that registered dealer from whom the appellants procured the goods is non-existent. The same cannot be the reason to deny Cenvat Credit as appellants have procured the goods from the registered dealer and made the payment through account payee che .....

no investigation was conducted as per Central Excise Manual directions. Therefore, it is between department and the registered dealer whether he is bogus or not. Appellants have received the goods and taken the Cenvat Credit thereon. No cross examina .....